SB45,922,522108.05 (3) (dm) 1. Except when otherwise authorized in an approved work-
23share program under s. 108.062, a claimant is ineligible to receive any benefits for a

1week if the claimant receives or will receive from one or more employers wages
2earned for work performed in that week, amounts treated as wages under s. 108.04
3(1) (bm) for that week, sick pay, holiday pay, vacation pay, termination pay, bonus
4pay, back pay, or payments treated as wages under s. 108.04 (12) (e), or any
5combination thereof, totalling more than $500 the amount specified in subd. 2.
SB45,17336Section 1733. 108.05 (3) (dm) 2. of the statutes is created to read:
SB45,922,87108.05 (3) (dm) 2. The department shall set the wage limitation under subd.
81. as follows:
SB45,922,99a. For a week of unemployment that commences before January 4, 2026, $500.
SB45,922,1110b. For a week of unemployment that commences on or after January 4, 2026,
11but before January 3, 2027, $672.
SB45,922,1312c. For a week of unemployment that commences on or after January 3, 2027,
13the department shall set the wage limitation as provided under sub. (2).
SB45,173414Section 1734. 108.05 (7m) (title), (c) and (d) of the statutes are created to
15read:
SB45,922,1616108.05 (7m) (title) Social security disability insurance payments.
SB45,922,2117(c) If a monthly social security disability insurance payment is issued to a
18claimant, the department shall reduce benefits otherwise payable to the claimant
19for a given week in accordance with par. (d). This subsection does not apply to a
20lump sum social security disability insurance payment in the nature of a retroactive
21payment or back pay.
SB45,922,2422(d) The department shall allocate a monthly social security disability
23insurance payment by allocating to each week the fraction of the payment
24attributable to that week.
SB45,1735
1Section 1735. 108.05 (9) of the statutes is amended to read:
SB45,923,52108.05 (9) Rounding of benefit amounts. Notwithstanding sub. (1),
3benefits payable for a week of unemployment as a result of applying sub. (1m), (3)
4or, (7), or (7m) or s. 108.04 (11) or (12), 108.06 (1), 108.13 (4) or (5) or 108.135 shall
5be rounded down to the next lowest dollar.
SB45,17366Section 1736. 108.05 (10) (intro.) of the statutes is amended to read:
SB45,923,107108.05 (10) Deductions from benefit payments. (intro.) After calculating
8the benefit payment due to be paid for a week under subs. (1) to (7) (7m), the
9department shall make deductions from that payment to the extent that the
10payment is sufficient to make the following payments in the following order:
SB45,173711Section 1737. 108.133 of the statutes, as affected by 2025 Wisconsin Act ....
12(this act), is repealed.
SB45,173813Section 1738. 108.133 (1) (ar) of the statutes is renumbered 108.133 (1) (ar)
141. and amended to read:
SB45,923,1615108.133 (1) (ar) 1. Notwithstanding s. 108.02 (9), controlled substance has
16the meaning given in 21 USC 802, except as provided in subd. 2.
SB45,173917Section 1739. 108.133 (1) (ar) 2. of the statutes is created to read:
SB45,923,2118108.133 (1) (ar) 2. Controlled substance does not include
19tetrahydrocannabinols, commonly known as THC, in any form including
20tetrahydrocannabinols contained in marijuana, obtained from marijuana, or
21chemically synthesized.
SB45,174022Section 1740. 108.14 (2e) of the statutes is amended to read:
SB45,924,1323108.14 (2e) The department may shall provide a secure means of electronic
24interchange between itself and employing units, claimants, and other persons that,

1upon request to and with prior approval by the department, may shall be used for
2departmental transmission or receipt of any document specified by the department
3that is related to the administration of this chapter and related federal programs in
4lieu of any other means of submission or receipt specified in this chapter. The
5secure means of electronic interchange shall be used by employing units, claimants,
6and other persons unless the person demonstrates good cause, as specified in s.
7108.022, for being unable to use the secure means of electronic interchange. Subject
8to s. 137.25 (2) and any rules promulgated thereunder, the department may permit
9the use of electronic records and electronic signatures for any document specified by
10the department that is related to the administration of this chapter. If a due date is
11established by statute for the receipt of any document that is submitted
12electronically to the department under this subsection, then that submission is
13timely only if the document is submitted by midnight of the statutory due date.
SB45,174114Section 1741. 108.14 (8n) (e) of the statutes is amended to read:
SB45,925,515108.14 (8n) (e) The department shall charge this states share of any benefits
16paid under this subsection to the account of each employer by which the employee
17claiming benefits was employed in the applicable base period, in proportion to the
18total amount of wages he or she earned from each employer in the base period,
19except that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or
20(8) (a) to and (c), or 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) would have
21applied to employment by such an employer who is subject to the contribution
22requirements of ss. 108.17 and 108.18, the department shall charge the share of
23benefits based on employment with that employer to the funds balancing account,
24or, if s. 108.04 (1) (f), (5), or (5g) or 108.07 (3) would have applied to an employer that

1is not subject to the contribution requirements of ss. 108.17 and 108.18, the
2department shall charge the share of benefits based on that employment in
3accordance with s. 108.07 (5) (am) 1. and 2. The department shall also charge the
4funds balancing account with any other states share of such benefits pending
5reimbursement by that state.
SB45,17426Section 1742. 108.14 (8n) (e) of the statutes, as affected by 2025 Wisconsin
7Act .... (this act), is amended to read:
SB45,925,218108.14 (8n) (e) The department shall charge this states share of any benefits
9paid under this subsection to the account of each employer by which the employee
10claiming benefits was employed in the applicable base period, in proportion to the
11total amount of wages he or she earned from each employer in the base period,
12except that if s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or
13(8) (a) and (c) or 108.07 (3), (3r), or (5) (am) 2. would have applied to employment by
14such an employer who is subject to the contribution requirements of ss. 108.17 and
15108.18, the department shall charge the share of benefits based on employment
16with that employer to the funds balancing account, or, if s. 108.04 (1) (f), or (5), or
17(5g) or 108.07 (3) would have applied to an employer that is not subject to the
18contribution requirements of ss. 108.17 and 108.18, the department shall charge
19the share of benefits based on that employment in accordance with s. 108.07 (5)
20(am) 1. and 2. The department shall also charge the funds balancing account with
21any other states share of such benefits pending reimbursement by that state.
SB45,174322Section 1743. 108.141 (7) (a) of the statutes is amended to read:
SB45,926,623108.141 (7) (a) The department shall charge the states share of each week of
24extended benefits to each employers account in proportion to the employers share

1of the total wages of the employee receiving the benefits in the employees base
2period, except that if the employer is subject to the contribution requirements of ss.
3108.17 and 108.18 the department shall charge the share of extended benefits to
4which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a)
5to and (c), or 108.07 (3), (3r), or (5) (am) 2., or 108.133 (3) (f) applies to the funds
6balancing account.
SB45,17447Section 1744. 108.141 (7) (a) of the statutes, as affected by 2025 Wisconsin
8Act .... (this act), is amended to read:
SB45,926,159108.141 (7) (a) The department shall charge the states share of each week of
10extended benefits to each employers account in proportion to the employers share
11of the total wages of the employee receiving the benefits in the employees base
12period, except that if the employer is subject to the contribution requirements of ss.
13108.17 and 108.18 the department shall charge the share of extended benefits to
14which s. 108.04 (1) (f), (5), (5g), (7) (a), (c), (cg), (e), (L), (q), (s), or (t), (7m), or (8) (a)
15and (c) or 108.07 (3), (3r), or (5) (am) 2. applies to the funds balancing account.